We're dividing 861494 by 60 
Let's see how many times 60 fits into 861494.

On to step 1:
The number 60 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 60

Advancing to step 2:
86 divided by 60 is 1 with a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 26 after subtracting 60 from 86.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 60

Let's proceed to step 3:
If we divide 261 by 60, we get 4 and a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 240 from 261 and we're left with 21.
Bring next digit (4) of the dividend behind the 21 and repeat the process: 214 / 60

Advancing to step 4:
When dividing 214 by 60, we get 3 with a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 143.0
If we take 180 away from 214, we end up with 34.
Include the next digit (9) from the dividend after 34, then repeat: 349 / 60

Going ahead to step 5:
60 goes into 349 5 times with a remainder of 49.
The number 5 becomes the next digit in our result. 
Result so far: 1435.0
Subtract 300 from 349 to get 49.
Bring next digit (4) of the dividend behind the 49 and repeat the process: 494 / 60

Moving on to step 6:
60 goes into 494 8 times with a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 14358.0
If we take 480 away from 494, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
When dividing 140 by 60, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 14358.2
Subtracting 120 from 140 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
If we divide 200 by 60, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 14358.23
Subtracting 180 from 200 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 60, we get 3 and a remainder of 20.
The next digit of our result is 3. 
Result so far: 14358.233
Subtract 180 from 200 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 14358.233 and a remainder of 0.002.